{"id":"root","topic":"商务部对原产于欧盟的相关白兰地反倾销调查终裁公告","children":[{"id":"1","topic":"调查启动","children":[{"id":"1-1","topic":"法律依据：《反倾销条例》"},{"id":"1-2","topic":"公告时间：2024年1月5日（2024年第1号公告）"},{"id":"1-3","topic":"被调查产品：原产于欧盟、装入200升以下容器的
蒸馏葡萄酒制烈性酒（白兰地）"}]},{"id":"2","topic":"调查过程","children":[{"id":"2-1","topic":"调查内容：倾销及幅度、产业损害及程度、因果关系"},{"id":"2-2","topic":"初裁公告：2024年8月29日","children":[{"id":"2-2-1","topic":"初步认定：存在倾销、实质损害威胁、因果关系成立"}]},{"id":"2-3","topic":"继续调查：初裁后进一步核实倾销、损害及因果关系"}]},{"id":"3","topic":"最终裁定","children":[{"id":"3-1","topic":"终裁时间：调查结束并发布本公告"},{"id":"3-2","topic":"终裁结论：倾销成立、国内产业受实质损害威胁、
因果关系成立"}]},{"id":"4","topic":"反倾销措施","children":[{"id":"4-1","topic":"征收反倾销税","children":[{"id":"4-1-1","topic":"实施时间：2025年7月5日起"},{"id":"4-1-2","topic":"征税范围：原产于欧盟的相关白兰地"},{"id":"4-1-3","topic":"税率：见附件2（各公司税率列表）"}]},{"id":"4-2","topic":"价格承诺","children":[{"id":"4-2-1","topic":"申请方：欧盟有关行业协会和企业"},{"id":"4-2-2","topic":"审查结果：接受价格承诺（附件3）"},{"id":"4-2-3","topic":"执行规则：不低于承诺价格出口可免征反倾销税；
违反则按终裁税率征税"}]}]},{"id":"5","topic":"产品描述","children":[{"id":"5-1","topic":"调查范围：原产于欧盟、装入<200L容器的蒸馏
葡萄酒烈性酒"},{"id":"5-2","topic":"中文名称：装入200升以下容器的蒸馏葡萄酒制
烈性酒（白兰地）"},{"id":"5-3","topic":"英文名称：Spirits obtained by distilling grape
wine in containers holding <200L (Brandy)"},{"id":"5-4","topic":"原料：葡萄、葡萄汁（浆）、葡萄皮渣、葡萄酒等"},{"id":"5-5","topic":"用途：饮料酒消费"},{"id":"5-6","topic":"税则号：22082000（≥200L容器除外）"}]},{"id":"6","topic":"征收方法","children":[{"id":"6-1","topic":"计税价格：海关确定的进口货物计税价格"},{"id":"6-2","topic":"反倾销税：计税价格×反倾销税税率"},{"id":"6-3","topic":"消费税：从价+从量复合计征"},{"id":"6-4","topic":"增值税：以计税价格+关税+反倾销税+
消费税为基数从价计征"}]},{"id":"7","topic":"不追溯征收","children":[{"id":"7-1","topic":"2024.10.11–2025.7.4进口产品不追溯征税"},{"id":"7-2","topic":"此前已缴纳的保证金/保函予以退还或解除"},{"id":"7-3","topic":"临时措施实施前进口产品亦不追溯征税"}]},{"id":"8","topic":"期限与复审","children":[{"id":"8-1","topic":"实施期限：2025.7.5起5年"},{"id":"8-2","topic":"新出口商复审：未在调查期内出口的新出口商可申请"},{"id":"8-3","topic":"期间复审：利害关系方可申请"},{"id":"8-4","topic":"行政复议/诉讼：可依法申请复议或提起诉讼"}]},{"id":"9","topic":"附件","children":[{"id":"9-1","topic":"附件1：最终裁定全文"},{"id":"9-2","topic":"附件2：各公司反倾销税税率列表"},{"id":"9-3","topic":"附件3：适用价格承诺公司名单及公开文本"}]}]}

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